Communication technologies support virtual R&D groups by enabling immediate and frequent interaction of their geographically-distributed members. Performance of members in such groups has yet to be studied longitudinally. A model proposes not only direct effects of functional role, status, and...

Purpose –The authors aim to examine whether the well-established unified theory of acceptance and use of technology can be effectively adapted for use in an external audit setting and whether the re-specified model holds under different levels of budget pressure. Design/methodology/approach...